United first identified the Brazil international as a target during the early weeks of Louis van Gaal’s tenure but a disastrous run of eight games without a win has prompted Old Trafford chiefs to revisit their interest in the 22-year-old in a bid to revive their season.
Van Gaal and executive vice-chairman Ed Woodward oversaw a summer spend of close to £100 million but are ready to break the bank again in order to add some attacking impetus to a team that has struggled in front of goal.
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Fresh negotiations over a deal for Anderson began 10 days ago around the time Woodward, who is driving the deal for the former Santos playmaker, gave his backing to the beleaguered Van Gaal.
United are prepared to meet the buy-out clause and will pay £25 million up front for a player who only made his senior Brazil debut back in June.
Despite Anderson's lack of international pedigree, United are confident the size of the fee and his two-and-a-half years experience of European football with Lazio will see a work permit secured without fuss.
Van Gaal, who recently confirmed he would not be resigning despite increasing speculation around his future, identified a lack of speed and imagination as a key problem in his side earlier in the season.
Summer signings Memphis Depay and Anthony Martial have impressed only sporadically, while Van Gaal is still struggling to get the best out Juan Mata and Wayne Rooney.
The English transfer window opens on January 2, the same day United host Swansea City and the club are confident of concluding a deal for Anderson in the early part of next week.